Disclosure Information: Statement of Changes in Net Assets/Equity
   
Label: Statement of Changes in Net Assets/Equity
Name: StatementOfChangesInNetAssetsEquity
Parent Topic: StatementOfChangesInNetAssetsEquity
Documentation: Economic entity statement of changes in net assets/equity in total.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Forward]
Completion state: WIP
Status:
Exemplars: 1 examples
Taxonomy Network: http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfEquitySchedule
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:StatementOfChangesInNetAssetsEquity 
This disclosure:

   - MUST be represented as using the Hypercube: ipsas:StatementOfChangesInEquityTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: ipsas:Equity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:StatementOfChangesInNetAssetsEquity drules-arcroles:disclosure-requiresHypercube ipsas:StatementOfChangesInEquityTable
disclosures:StatementOfChangesInNetAssetsEquity drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept ipsas:Equity
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Economic Entity |

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This work is licensed under a Creative Commons License.

Last updated: 12/19/2019 11:18:28 AM